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He Real Decree-Law 1 / 2015, of 27 of February, of mechanism of second opportunity, reduction of load financial and other measures of order social, modifies, with effects from 1 of January of 2015, them paragraphs 1 and 2 of the article 81 bis of the law 35 / 2006, of 28 of November, of the tax on the income of them people physical and of modification partial of them laws of them taxes on societies on the income of non-residents and heritage, with the aim of allowing new collective application of deductions provided for in the mentioned precept.
In this way, can apply the deductions provided for in article 81 bis of law 35/2006, of 28 November, taxpayers who receive benefits tax and welfare system of unemployment protection, pensions paid by the General Scheme and special Social security schemes or passive classes of the State regime, as well as taxpayers who receive benefits similar to the earlier recognized not integrated in the special scheme for professionals the Social security of the self-employed or autonomous by the mutualities of social welfare to act as alternatives to the Special Social security scheme mentioned, insofar as it is performance by identical situations to those provided to the corresponding Social Security pension.
Also extends the tax incentive to parents legally separated, or without marriage with two children not entitled to receive annuities for food and those who were entitled to all of the minimum provided for in article 58 of law 35/2006 of 28 November.
As consequence of this modification introduced in the law 35 / 2006, of 28 of November, is makes necessary modify the order HAP / 2486 / 2014, of 29 of December, by which is approves the model 143 for the application of the fertilizer advance of them deductions by family numerous and people with disability to charge of the tax on the income of them people physical and is regulate the place , term and forms of presentation.
Also is introduces a modification of character technical in the model 143, for clarify that the date that must make consist them seekers of the fertilizer advance, in them paragraphs of deduction by descendant or ascendant with disability to charge is the date of recognition of the grade of disability.
On the other hand, the order of HAP/1136/2014, of 30 June, which regulates certain issues related to the information and due diligence obligations set out in the agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and enforcement of the United States of foreign accounts tax compliance Act and approves the annual financial U.S. individuals account disclosure statement model 290, has introduced a new disclosure obligation relative to the accounts held by financial institutions. This order, which develops the provisions of article 37 bis of the general regulation of the activities and procedures of tax inspection and management and development of the standards of procedures for the application of taxes, approved by Royal Decree 1065 / 2007, of 27 July, has established for the presentation of the 290 model the period between 1 January and 31 March each year in relation to financial information relative to the previous year. However, the innovative character of this obligation and to verify the first certain information complexity makes advisable to extend, with limited scope the statement corresponding to the year 2014, the deadline for submission of the annual disclosure statement of financial accounts of U.S. persons, in order to facilitate to the extent possible, the proper compliance by financial institutions of this new disclosure obligation.
He article 117 of the regulation general of them performances and them procedures of management and inspection tax and of development of them standards common of them procedures of application of them tributes, approved by Real Decree 1065 / 2007, of 27 of July, enables, in the field of them powers of the State, to the Minister of economy and Hacienda to approve them models of statement autoliquidación and communication of data, as well as to establish form, place and terms of its presentation.
It enabling to the Minister of economy and Hacienda previously cited must understand is conferred upon them today to the Minister of Hacienda and administrations public, in accordance with it willing in the article 5 and in the available end second of the Real Decree 1823 / 2011, of 21 of December, by which is restructured them departments Ministerial.
In his virtue, I have: article only. Modification of the order HAP / 2486 / 2014, of 29 of December, by which is approves the model 143 for the application of the fertilizer advance of them deductions by family numerous and people with disability to cargo of the tax on the income of them people physical and is regulate the place, term and forms of presentation.
The following changes are introduced in the HAP/2486 order/2014, of 29 December, which approves the model 143 for the request for anticipated payment of deductions for large families and people with disabilities in charge of physical persons income tax and regulate the place, time and presentation forms.
One. It modifies the article 1, that is drafted of the following form: «article 1.» Adoption of the model 143.
Is approves the model 143 «tax on the income of the persons physical.» Deductions for large family, parent with two children or disabled dependants. ««Application of fertilizer advance» that contained in the annex of the present order.»
Two. Amending article 2, which is worded as follows: 'article 2. Assumptions and requirements for the request for anticipated payment of deductions for large family, parent with two children or disabled dependants.
1. in accordance with the provisions of article 81 bis of law 35/2006, 28 November, personal income tax and partial modification of the tax laws on societies, on the income of non-residents and heritage and in article 60 bis of the regulations of the tax on physical persons income , approved by the Real Decree 439 / 2007, of 30 of March, them contributing with right to the application of them deductions regulated in the article 81 bis may request to the Agency State of Administration tax your fertilizer of form early by each one of them months in that are given of high in it security Social or mutuality and traded them deadlines minimum that then is indicate (: a) workers with a contract of employment full-time, on high for at least fifteen days of each month, the General regime or the special regimes of the mining of coal and the workers of the sea.
(b) workers with a contract of part-time work whose workday is, at least 50 per 100 of the ordinary day in enterprise, calculated monthly, and are high throughout the month in the regimes referred to in the previous letter.
(c) workers employed in high on the special system for account alien agricultural workers included in the General scheme of the Social security when I would have opted for bases daily quote, which perform, at least ten real during those days.
(d) workers included in the remaining special schemes of the Security Social not mentioned in the previous or mutual letters of the respective mutual alternatives to Social security that are high for fifteen days in the month.
2. in accordance with it established in the available additional forty second of the law 35 / 2006, of 28 of November, also may request the manure advance of them deductions regulated in to the paragraph 1 of the article 81 bis of the law of the tax, them taxpayers that perceive benefits contributory and care of the system of protection of the unemployment, Inns paid by the regime General and them regimes special of it security Social or by the regime of classes passive of the «State, as well as them taxpayers that perceive benefits similar to them earlier recognized to them professional not integrated in the regime special of it security Social of them workers by has own or autonomous by them mutual of forecast social that act as alternative to the regime special of it security Social mentioned, whenever is try of performance by situations identical to them planned for the corresponding pension of it security Social.»
Three. Is introduces a provision additional unique, that is worded as follows: «available additional unique.» Referrals.
«The references made to them deductions by family numerous or by people with disability to charge in them articles 3, 4, 5, 6, 9 and 10 of the present order must understand is made to them deductions regulated in the paragraph 1 of the article 81 bis of the law 35 / 2006, of 28 of November.»
Four. Is modifies the provision transient only, that is worded of the following form: «available transient only.» Applications of fertilizer advance corresponding to the months of January, February and March of 2015.
1. the requests of manure advance of them deductions to is refers to the paragraph 1 of the article 81 bis of the law 35 / 2006, of 28 of November, may present is starting from the 7 of January of 2015.
2. them requests of manure advance of them mentioned deductions whose right is has generated in them months of January, February or March of 2015 may present is until the 31 of March of 2015, and will give right to get the payment anticipated of them same whenever is meet them requirements and conditions established for the right to the manure advance.
However, the presentation of the model 143 in printed paper obtained using the printing service developed by the State tax administration agency in its electronic site can be made from 3 February 2015.»
5. It replaces the annex referred to in article 1 of the order HAP/2486/2014, of 29 December, which appears as annex to this order.
Sole transitional provision. Deadline for submission of the 290 model of annual disclosure statement of financial accounts of certain American people corresponding to the year 2014.
Exclusively in relation to the annual disclosure statement of financial accounts of certain American people corresponding to the year 2014, the deadline for submission of the model 290 will be between January 1 and may 31, 2015.
Available end only. Entry into force.
This order shall enter into force the day following its publication in the «Official Gazette» and shall apply to applications submitted after March 1, 2015.
Madrid, 11 of March of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.
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